Programs that qualify under 26 U.S.C. § 139E or the IRS safe harbor provisions shall not require a showing of individual need or means testing in order to achieve non-taxable treatment under the General Welfare Exclusion. The Tribe also reserves the right to provide community-based programs and programs based on non-financial need under the general test that are not individually means tested. Tribal Council recognizes that means testing can distort certain Tribal cultural and community values. However, Tribal Council may develop programs that are financial need based in order to help those most in need of the assistance.